Township of Porter – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Auditor General examined the Liquid Fuels Tax Fund Forms MS-965 for the Township of Porter, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit, conducted under standards by the American Institute of Certified Public Accountants and Government Auditing Standards, found that the forms were presented fairly per the Pennsylvania Department of Transportation’s guidelines. While no material misstatements were found, a material weakness in internal control was identified, relating to authorized check signers being related. The audit checked compliance with relevant laws and regulations but did not express an opinion on internal controls or compliance specifically. It aimed to ensure that township funds were used appropriately per outlined laws and Department of Transportation standards. The report provides this assurance based on sufficient evidence gathered during the examination, and it was communicated to relevant township officials.